公允价值计量对房地产上市公司盈余管理的影响
毕业论文关键词 公允价值 盈余管理 琼斯模型
Title Effect of fair value of real estate listed companies earnings management
Abstract
In the new accounting standards, the follow-up measurement of the impairment of assets, the
confirmation of financial instruments, recognition and measurement, debt restructuring, investment
real estate, non monetary assets exchange and non business combination under the same control
and other aspects under the influence of fair value measurement is relatively large. Fair value
measurement in a certain extent, improve the quality of the enterprise assets, fully reveals the
financial risks of enterprise, is conducive to correctly measure the performance of business, for
the accounting information users provide more useful information for decision-making. At the
same time, due to the current market environment and the imperfect supervision system, the fair
value measurement mode to some extent also gives real estate listing Corporation earnings
management space. The above listed exchange listed 121 real estate industry listed companies as
research samples, take a combination of theoretical and empirical methods of listed companies how
to apply fair value to the impact of earnings management.
Keywords Fair value Earnings Management Jones model
目次
1 绪论 . 1
1.1 选题背景及研究意义 . 1
1.2 研究思路和方法 . 1
2 基础理论概述及文献综述 3
2.1 基础理论概述 3
2.2 文献综述 4
3 公允价值计量对房地产上市公司盈余管理的影响 6
3.1 债务重组对盈余管理的影响 . 6
3.2 非货币性资产交易对盈余管理的影响 . 6
3.3 非同一控制下的企业合并对盈余管理的影响 7
3.4 投资性房地产的计量对盈余管理的影响 7
3.5 金融工具的确认对盈余管理的影响 8
3.6 资产减值的确认对盈余管理的影响 8
4 实证研究设计 . 9
4.1 盈余管理的模型 . 9
4.2 衡量公允价值计量的变量 11
4.3 样本的选取与数据来源 12
5 实证结果及分析 14
5.1 主要变量的描述性统计 . 14
5.2 主要变量的相关性分析 14
5.3 回归结果分析 15
结论以及政策建议 . 19
致 谢 . 20
参考文献 21
附录 . 23
1 绪论
1.1 选题背景及研究意义